§ 44.142. Records.
246 words·~1 min read·
/us/cfr/t27/s§ 44.142·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. Each export warehouse proprietor must keep in the warehouse complete and concise records that show the:
(1)Number of containers;
(2)Unit type (for example: cartons, cases);
(3)Kinds of articles (for example: small cigarettes);
(4)Name of manufacturer and brand; and
(5)Quantity of tobacco products and cigarette papers and tubes, and any processed tobacco received, removed, transferred, destroyed, lost, or returned to manufacturers or to customs bonded warehouse proprietors.
(b)Other records; form and retention. In addition to the records specified in paragraph
(a)of this section, the export warehouse proprietor must retain a copy of each TTB F 5200.14 from a manufacturer, another export warehouse proprietor, or a customs warehouse proprietor, from whom tobacco products or cigarette papers or tubes were received, as well as a copy of each TTB F 5200.14 covering the tobacco products and cigarette papers and tubes removed from the warehouse. The entries for each day in the records maintained under this section must be made by the close of the business day following the day on which the transactions occur. No particular form of records is prescribed, but the information required must be readily ascertainable. The copies of TTB F 5200.14 and other records must be retained for 3 years following the close of the calendar year in which the shipments were received or removed and must be made available for inspection by any appropriate TTB officer upon request. \[78 FR 38574, June 27, 2013\]